Pengungkapan Corporate Social Responsisbility dan Manajemen Laba Dengan Board Gender Diversity Sebagai Variabel Moderasi
Abstract
Corporate social responsibility can be used as a company's self-defense if the company performs earnings management because it can protect the company's image reputation. The research aims to examine the effect of Corporate Social Responsibility on earnings management with a gender diversity board as a moderator. The research population includes companies that are members of the LQ-45 index on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used was purposive sampling with several predetermined selection criteria and 38 companies were obtained. The analytical method used is moderated regression analysis. The results showed that corporate social responsibility and board gender diversity had no significant effect on earnings management, and the board gender diversity was not able to moderate the CSR variable on earnings management. Contributing research could increase the number of women on the board.
Keywords: Corporate Social Responsibility; Board Gender Diversity; Earnings Management.
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References
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Alexander, N., & Palupi, A. (2020). Pengaruh corporate social responsibility reporting terhadap manajemen laba. Jurnal Bisnis Dan Akuntansi, 22(1), 105–112.
Amertha, I. S. P. (2013). Pengaruh Return on Asset pada praktik manajemen laba dengan moderasi corporate governance. E-Jurnal Akuntansi Universitas Udayana, 4(2), 373–387.
Arioglu, E. (2020). The affiliations and characteristics of female directors and earnings management: evidence from Turkey. Managerial Auditing Journal, 35(7), 927–953.
Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and accrual‐based earnings management in the pre‐and post‐Sarbanes‐Oxley periods. The Accounting Review, 83(3), 757–787.
Duryat, G. D., & Dewayanto, T. (2020). KOMPOSISI DEWAN, KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN. Diponegoro Journal of Accounting, 9(2).
Ehsan, S., Nurunnabi, M., Tahir, S., & Hashmi, M. H. (2020). Earnings management: A new paradigm of corporate social responsibility. Business and Society Review, 125(3), 349–369.
Fan, Y., Jiang, Y., Zhang, X., & Zhou, Y. (2019). Women on boards and bank earnings management: From zero to hero. Journal of Banking & Finance, 107, 105607.
Ghaleb, B. A. A., Qaderi, S. A., Almashaqbeh, A., & Qasem, A. (2021). Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan. Cogent Business & Management, 8(1), 1883222.
Haque, F., & Jones, M. J. (2020). European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016. The British Accounting Review, 52(2), 100893.
Harakeh, M., El-Gammal, W., & Matar, G. (2019). Female directors, earnings management, and CEO incentive compensation: UK evidence. Research in International Business and Finance, 50, 153–170.
Hidayat, D. R., Perdana, D. A., Mayangsari, S., & Oktris, L. (2021). Pengaruh Other Comprehensive Income, Karakteristik Komite Audit Dan Kualitas Audit Terhadap Real Earning Management Dengan Leverage Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti Vol, 8(2).
Hussain, N., Rigoni, U., & Orij, R. P. (2018). Corporate governance and sustainability performance: Analysis of triple bottom line performance. Journal of Business Ethics, 149, 411–432.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Kalbuana, N., Utami, S., & Pratama, A. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba dan Pertumbuhan Laba Terhadap Manajemen Laba Pada Perusaaan Yang Terdaftar di Jakarta Islamic Index. Jurnal Ilmiah Ekonomi Islam, 6(2), 350–358.
Kronologi Kisruh Laporan Keuangan Garuda Indonesia Baca artikel CNN Indonesia “Kronologi Kisruh Laporan Keuangan Garuda Indonesia” selengkapnya di sini: https://www.cnnindonesia.com/ekonomi/20190430174733-92-390927/kronologi-kisruh-laporan-keuangan-garuda. (2019). Cnnindonesia, Diakses pada 2 November 2021. https://www.cnnindonesia.com/ekonomi/20190430174733-92-390927/kronologi-kisruh-laporan-keuangan-garuda-indonesia
Kurniawati, D. (2021). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Manajemen Laba Riil dengan Mekanisme Corporate Governance sebagai Pemoderasi. Jurnal Buana Akuntansi, 6(2), 1–29.
Li, L. (2019). Is there a trade-off between accrual-based and real earnings management? Evidence from equity compensation and market pricing. Finance Research Letters, 28, 191–197.
Lim, T., & Hendriyeni, N. S. (2021). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Trading Di Indonesia dan Filipina Tahun 2016-2020. Journal of Emerging Business Management and Entrepreneurship Studies, 1(2), 273–287.
Maglio, R., Rey, A., Agliata, F., & Lombardi, R. (2020). Connecting earnings management and corporate social responsibility: A renewed perspective. Corporate Social Responsibility and Environmental Management, 27(2), 1108–1116.
Muhammad, I. (2021). Manajemen Laba Melalui Aktivitas riil di Masa Pandemi Covid-19 (Studi Komparatif pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Indeks LQ-45 di Masa Pandemi Covid-19 Dengan Sebelum Masa pandemi Covid-19). Universitas Andalas.
Nabila, A., & Daljono, D. (2013). Pengaruh proporsi dewan komisaris independen, komite audit, dan reputasi auditor terhadap manajemen laba. Diponegoro Journal of Accounting, 99–108.
Nguyen, P. (2020). Board gender diversity and cost of equity. Applied Economics Letters, 27(18), 1522–1526.
Ningsih, S. (2015). Earning management melalui aktivitas riil dan akrual. Jurnal Akuntansi Dan Pajak, 16(01).
Orazalin, N. (2019). Board gender diversity, corporate governance, and earnings management: Evidence from an emerging market. Gender in Management: An International Journal.
Orazalin, N., & Baydauletov, M. (2020). Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity. Corporate Social Responsibility and Environmental Management, 27(4), 1664–1676.
Ratmono, D. (2010). Manajemen Laba Riil dan Berbasis Akrual: Dapatkah Auditor yang Berkualitas Mendeteksinya. Proceeding Simposium Nasional Akuntansi XIII, Purwokerto, 16(1), 188–194.
Razak, B., & Helmy, H. (2020). Pengaruh Dewan Direksi Wanita, Dewan Komisaris Wanita Dan Kualitas Pengungkapan Corporate Social Responsibility Terhadap Manajemen Laba. Jurnal Eksplorasi Akuntansi, 2(4), 3434–3451.
Roychowdhury, S. (2006). Earnings management through real activities manipulation. Journal of Accounting and Economics, 42(3), 335–370.
Sugiyono, D. (2010). Metode penelitian kuantitatif dan R&D. Bandung: Alfabeta, 26–33.
Wanti, S. A. P. E., Endiana, I. D. M., & Kumalasari, P. D. (2021). Pengaruh Implementasi Good Corporate Governance, Investment Opportunity Set dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019. KARMA (Karya Riset Mahasiswa Akuntansi), 1(2), 732–742.
Zalata, A. M., & Abdelfattah, T. (2021). Non-executive female directors and earnings management using classification shifting. Journal of Business Research, 134, 301–315.
2 Eks Direksi AISA Divonis 4 Tahun Penjara Gegara Manipulasi Laporan Keuangan. (2021). Finance.Detik.Com, Diakses pada 2 November 2021. https://finance.detik.com/bursa-dan-valas/d-5674705/2-eks-direksi-aisa-divonis-4-tahun-penjara-gegara-manipulasi-laporan-keuangan
Published
2023-02-26
How to Cite
LARASATI, Meidy Dwi; AZ'MI, Yanis Ulul.
Pengungkapan Corporate Social Responsisbility dan Manajemen Laba Dengan Board Gender Diversity Sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 2, p. 331-345, feb. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/91737>. Date accessed: 05 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i02.p04.
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